"Scientific research" Almanac

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  LEGAL AND ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION OF LEGAL ENTITIES

  Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the ... Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the corporate taxation of business entities does not always correspond to its economic purpose and is not aligned with the direct „taxes-incomes” relation. The importance of this problem arises from the need for resolving some current problems and outlining some rational possibilities for improving the accounting information provision related to corporate taxation.

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  DERIVATION OF INTERNATIONALIZATION MODELS OF BULGARIAN COMPANIES IN THE SERVICES SECTOR

  Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying ... Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying this process are investigated. On this basis, models are derived which explain the internationalization of Bulgarian companies in services sector from different perspectives.

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  INTEGRAL ANALYSIS OF SCIENTIFIC RESEARCH IN THE PERIOD 1996-2010

  In line with the European strategy of scientific research Bulgaria has adopted the provisions and principles for carrying out scientific research. The national strategy of scientific research takes into consideration the peculiarities and trends of national scientific potential development and puts an emphasis on the relation of scientific ... In line with the European strategy of scientific research Bulgaria has adopted the provisions and principles for carrying out scientific research. The national strategy of scientific research takes into consideration the peculiarities and trends of national scientific potential development and puts an emphasis on the relation of scientific achievements with practice. The scientific research at „D. A. Tsenov Academy of Economics” is focused on the need of a systematic institutional change through transformation of its position, role, managerial structure and financial incentive mechanisms. In spite of being institutionally systematic, the change is also oriented to individual researchers and their stimulation and motivation, as well as to career development of young researchers. The strategy proposes program balances, that are specific for the Academy, which take into consideration the contemporary trends in scientific research. The project covers issues related to development of scientific research within the European Union and nationwide, the state of research at „D. A. Tsenov Academy of Economics” during the period 1996-2010, indicators for assessing the outlined areas of project activity development and the potential for further improvement of that trend.